车灯行业的成本企画问题研究

论文编号:KJ510  论文字数:16434,页数:25

车灯行业的成本企画问题研究
摘  要
 
 在竞争的市场经济与全球一体化的环境下，我国企业面临着前所未有的竞争压力，成本问题一直是我国企业进一步发展和提高竞争力的瓶颈。企业需要更好的成本控制方法，以便更有效的控制成本。
 本文在成本企画及其相关问题全面概述的基础上，结合车灯行业成本管理现状，阐述成本企画对于车灯行业的适用性，并就车灯行业推行成本企画可能出现的问题进行了分析，从而提出应对车灯行业应用成本企画问题的解决方法。
    文章由成本企画的概念开始，介绍了成本企画的含义及特点，从成本企画的方法、目标入手总结出车灯行业启用成本企画管理模式的现实意义。根据车灯行业成本管理现状，提出车灯行业实行成本企画的可行性与必要性。成本企画控制是一种高效成本管理模式。成本企画本来就起源于日本汽车制造行业，它有很多适用于车灯行业的特点。因而车灯行业推行成本企画是历史的必然，势在必行。文章就车灯行业推行成本企画管理方法提出了六点具体建议，包括推行及时制；零库存；六西格玛管理；技术攻关；企业文化的建立；绩效考核制度的建立等。
关键词：成本企画 车灯行业  车灯行业成本企画
Light industry Costing Study
ABSTRACT

 In a competitive market economy and globalization environment, our enterprises are facing unprecedented competitive pressures, the cost issue has been to further develop and enhance our business competitiveness bottlenecks. Companies need to better cost control in order to accurately control costs.
 Planning Based on the cost of the introduction of  Planning to conduct a comprehensive cost analysis, combined with light industry, Cost Management, Cost Plan described the applicability of the light industry to light industry to Cost Plan analysis of problems that may occur, thus proposed response to light industry is facing problems of cost management solutions.
 The concept of the Cost Plan began, describes the meaning of cost and features of Planning, Planning from the cost method, the target light industry to start opening summarized Cost Plan Management practical significance. According to light industry, Cost Management, Cost Plan with light industry, the cost of management of the feasibility and necessity of Planning. This paper analyzes the cost of Planning control of strategic thinking is an effective cost management. The basic idea is to start from the cost of the origins of place, which focuses on the origins of the content is the cost occurred, which measures the cost of the focus is the origin place. In this paper, light industry enterprises in implementing Costing management practices proposed six specific recommendations, including the timely implementation of the system; zero inventory; Six Sigma; technology research; the establishment of corporate culture; performance evaluation system was established.
 Cost management for our history and reality, competition began to take shape, competition requires managers to continue to reduce the cost of thinking, Costing management is a desirable option. Especially for light industry, Cost Plan is derived from Japanese automobile manufacturing industry, Costing a lot of features for light industry, light industry to Cost Plan is driven by the tide of history, is imperative.
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Key words：Cost Plan   Light industry   Light industry Cost Plan

目  录

摘  要 I
ABSTRACT II
1  引言 1
2  成本企画概述 2
2.1成本企画的概念 2
2.2成本企画的思想根源 3
 2.2.1成本企画的基本思想是源泉管理 3
 2.2.2成本企画的核心是成本筑入 3
2.3成本企画的方法 4
2.4成本企画的目标 4
2.5成本企画的特点 5
 2.5.1目标成本为重 5
 2.5.2事前控制为本 5
 2.5.3市场导向与利润最大化相结合 6
 2.5.4分配成本与降低目标相结合 6
3  车灯行业成本企画的必要性 7
3.1车灯行业成本管理现状分析 7
 3.1.1成本管理缺乏市场观念 7
 3.1.2成本管理理论和内容僵化 8
 3.1.3成本信息的严重扭曲 8
 3.1.4成本核算不实 8
3.2启用成本企画管理的现实意义 8
3.3车灯行业成本企画的必要性 9
 3.3.1制造费用所占比例高 9
 3.3.2三包费用理赔时间长 9
 3.3.3运输费用发生金额大 10
4  车灯行业成本企画的可行性 11
4.1车灯企业具有确定目标成本的前提 11
4.2车灯行业以事前控制为控制方法 11
5  车灯行业成本企画的具体做法 12
5.1推行及时制 12
5.2推行零库存 12
5.3六西格玛管理 12
5.4技术攻关 13
5.5建立企业文化 13
5.6建立绩效考核制度 13
6  车灯行业推行成本企画面临的风险 14
6.1原料价格控制风险 14
6.2 及时制、零库存的风险 16
6.3零缺陷的风险 16
7  车灯行业推行成本企画面临风险的对策 17
7.1原料控制风险的对策 17
7.2及时制、零库存风险的对策 17
7.3零缺陷风险的对策 17
8  结束语 18
参考文献 19
谢  辞 20

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